CESTAT Rulings


Quashes demand imposed on Tata Coffee by denying duty remission, invoking extended period

CESTAT, Chennai quashes SCN issued by invoking extended period of limitation to demand customs duty from Tata Coffee (Assessee) on the goods that were imported ...View More

Sets-aside 5% demand against pharma-manufacturer on goods cleared availing beneficial exemption notification 

CESTAT Ahmedabad sets-aside the demand of 5% on value of cleared goods availing benefit of Notification No. 108/1995-CE (supplies to UN/International Organisations or Project) in appeal by manufacture...View More

'Special Additional Duty' construable as customs-duty; Upholds interest-levy on short CVD payment 

In a 142 page ruling, CESTAT Kolkata upholds the order of lower authority finding the assessee liable to pay interest on the short levied Countervailing Duty (CVD), u/s 28AA of the Customs Act; Heavil...View More

Extends benefit of Sabka Vishwas Scheme to co-noticee, follows settled precedent 

CESTAT Chandigarh extends benefit of Sabka Vishwas Legacy Dispute Resolution (SVLDR) Scheme to co-noticee, follows precedent set in JPFL Films; Assessee is assailing imposition of penalty under R...View More

Cannot decide classification basis MeiTY policy decision, hands-in classification win to Samsung 

CESTAT Delhi rules in favour of assessee on classification of the front cover, middle cover and back cover of mobile phones by relying on Customs Tariff and nature of goods; Assessee imported front co...View More

Back-office support to group-entity under sub-contracting arrangement not intermediary' service 

CESTAT Hyderabad dismisses service-tax demand against HSBC Electronic Data Processing India (assessee) on back office support services exported to its group entity [HSBC Global Resourcing Ltd, UK (HGR...View More

NCCD, auto Cess, Education Cess and Senior Higher Education Cess not payable while claiming excise duty exemption

CESTAT Chandigarh holds that assessee is not liable to pay NCCD, auto cess, Education Cess (EC) and Senior Higher Education Cess (SHEC) and automobile cess while it is availing exemption under Industr...View More

Passenger Service-Fee & Airport Tax collected by Virgin-Atlantic not taxable; Remands matter on 'admin-fee' aspect 

CESTAT Delhi sets-aside demand of service tax alongwith interest and penalty on Virgin Atlantic Airways on the Passenger Service Fee (PSF) and Airport Taxes, refers to own decision in Austrian Airline...View More

Works-contract services for construction of railway-track for toy-train, nallah/drain taxable 

CESTAT, New Delhi upholds service tax demand on works contract services of construction of railway platform for toy train and construction of nallah/drain u/s 65(105)(zzzza) of Finance Act, however, s...View More

Rules on Acer’s video projector classification; Follows sole/principal-use test; Extends exemption benefit

CESTAT Chennai rules in favour of assessee, holds that video projectors are classifiable under Heading 85286100, eligible to exemption from customs duty; In line with judicial disc...View More